;.,. 

Modified by 5056-k 

Hon. G. H. Williamson Opinion NO. 0-5056 

County Attorney Fle: Sale of land purchased by a 

Erath County taxing unit at a tax foreclosure 

Stephenville, Texas sale, after the expiration of the 

redemption period, and a related 

Dear Sir: question. 

Your letter of January 18, 1943, propounds the two 

following questions: 

” (1) Can County or State sell land purchased 

by one or the other of said taxing units for amount 

of taxes, penalties, Interest and costs at Sheriff’s 

foreclosure sale, at private sale after the expiration of two (2) years redemption period and six 

months additional? 

“(2) If County or State can so sell such land, 

what officers execute the Instrument of conveyance 

and what should be the form of such instrument?” 

By virtue of Section 9 

Annotated Civil Statutes, if the 

of Article 7345b, Vernon’s 

property is sold to any taxing unit which is a party to the judgment under decree of the 

court in said suit, the title to said property shall be bid 

in and held by the taxing unit purchasing the ~same for the 

use and benefit of itself and all other taxing units which 

are parties to the suit and which have been adjudged in said 

suit to have tax liens against such property, pro rata and in 

proportion to the amount of tax liens in favor of said respective taxing units as established by the judgment in said 

suit. Such property shall not be sold by the taxing unit purchasing the same for less than the adjudged value thereof or 

the amount of the judgment against the property in said suit, 

whichever is lower, without the written consent of all taxing units which in said judgment have been found to have tax 

liens against such property. When such property is sold by 

the taxing unit purchasing the same, the proceeds thereof 

shall be received by it for account of Itself and all other 

said taxing units adjudged in said suit to have a tax lien 

against such property. The proceeds from such a sale, after 

paying all costs and expenses, shall be distributed among such 

taxing units pro rata and in proportion to the amount of their 
Hon. G. H. Williamson, Page 2 

tm.aitliens against such property as established in said judg- 

. 

This provision of the statute further provides in 

effect that if the sale has not been made by such purchasing 

taxing units before six (6) months after the redemption period 

provided in Section 12 of the statute has expired, it shall 

thereafter be the duty of the Sheriff upon the written request 

from any taxing unit who has obtained a judgment in said suit, 

to sell said property as provided therein. 

The provisions of Article 7345b are cumulative of 

and in addition to all other rights and remedies to which any 

taxing unit may be entitled. (Section 13 of said statute). 

After the expiration of the redemption period, which 

is two (2) years, and before six (6) months after such redemption period, the taxing unit purchasing the property is the 

only taxing unit that can sell such property. If the taxing 

unit purchasing the property has not sold said property within 

six (6) months after the redemption period, then after the expiration of said six (6) months, any taxing unit who has obtained a judgment in said suit, other than the State, may require the Sheriff upon written request to sell such property In 

the manner as authorized by Article 7345b. We are unable to 

find any statute authorizing any person to request the Sheriff 

to make the sale for the State where the State is the purchasing 

unit* 

Where either the State or county is the purchasing 

unit, either can sell such property after the redemption period 

and within six (6) months thereafter. After the expiration of 

the six (6) months period where no taxing unit, except the State 

who has obtained a judgment In said suit has requested the Sheriff in writing to sell said property, the purchasing unit which 

is either the State or a county. can sell such property. If any 

of the taxing units except the State who has obtained a judgment 

in said suit requests the Sheriff in writing to sell said property when the purchasing unit has not sold the same, said property must be sold in the manner as authorized by Section 9 of 

Article 7345b. 

As heretofore stated, where the property is sold to 

the taxing unit which Is a party to the judgment under decree 

of the court in said suit, the title to said property shall be 

bid in and held by the taxing unit purchasing the same for the 

use and benefit of itself and all other taxing units which are 

parties to the suit and which have been adjudged In said suit to 

have tax liens against such property. Where either the State or 

a county has purchased the property and sells the same within 
Hon. G. A. Williamson, Page 3 

the six (6) months period after the redemption period or after 

said six (6) months period where none of the other taxing units 

have requested the Sheriff In writing to sell the same, either 

the State or the county purchasing such property holds the title of said property. 

It is our opinion that where the State has purchased 

the property, the State must sell said property In conformity 

with the general law authorizing the State to sell such property 

as authorized by Article 7328, Vernon’s Annotated Civil Statutes. This statute provides in part: 

“The Sheriff, in behalf of the State, shall 

execute a deed conveying title to said property 

when sold and paid for.” 

It is our further opinion that where the county purchases the property and sells the same, the county must sell 

said property as authorized by Article 1577, Vernon’s Annotated 

Civil Statutes, except where the six (6) months period has expired. In other words where the county is the purchasing unit, 

It may request the Sheriff to make the sale after the expiration of the six (6) months period as authorized by Section 9, 

Article 734%. Neither Article 7328 nor Article 1577 authorizes the sale of such property at private sale. Therefore, it 

is our opinion that neither the State nor county can sell such 

property at private sale within the six (6) months period after 

the redemption period or after the expiration of the six (6) 

months period where no other taxing unit has requested the Sheriff In writing to sell the same, but in either event such property must be sold at public sale as authorized by the foregoing 

statutes. Of course, where either the State or county sells 

such property the same shall not be sold for less than the adjudged value thereof or the amount of judgment against the property in said suit, whichever Is lower, without the written consent of all taxing units which in said judgment have been 

found to have tax liens against such property and when such 

property Is sold by the taxing unit purchasing the same, the 

proceeds thereof shall be received by it for account of itself 

and all other taxing units adjudged in said suit to have a tax 

lien against such property. 

As we have answered your first question in the negative your second question becomes moot and requires no answer. 

APPROVED APR 14, 1943 Yours very truly 

/s/ Grover Sellers ATTORNEY GENERAL OF TEXAS 

FIRST ASSISTANT ATTORNEY GENERAL By /s/ Ardell Williams 

(This oolnlon considered and &dell Williams, Assistant 

approved in limited conference) 

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